Penal Provision Of Central Excise Rules, 1944 Cannot Be Invoked Against The Accountant: CESTAT
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penal provision of Rule 209 A of the Central Excise Rules, 1944, cannot be invoked against a...
Source: livelaw.in